Pension Funding Decisions, Interest Rate Assumptions and Share Prices
收藏NBER1982-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0938
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资源简介：
This paper explores how unfunded pension obligations affect the market values of firms. Finns appear to choose the interest rate they use in discounting future benefit obligations so as to balance the tax advantages of a low rate against the more healthy looking annual reports a high rate allows.
提供机构：
美国国家经济研究局
创建时间：
1982-07-01
